Depending on what you are doing, you may not need this next step. But I wanted to add some dimension to my photo so it looked more 3D. So I made my next photo layer visable and cropped all but the very bottom of it. That way, when I do the next step, it will look like the horses are standing on a solid surface.

Finally we come to most time consuming and tedious step. I made my final photo layer visable and meticulously extracted the horses. I also added a small shadow behind them making sure I followed the same shadow angle as the original photo:

Finally, I used a template from PhotoCowgirl's Welcome Gift (http://forums.gingerscraps.net/showthread.php?11429-With-Love-From-Photocowgirl) as a guide for adding additional photos and elements. I had taken a photo of the Budwesier Clydesdales truck, so I extracted the title directly from it. Once again, here is the final layout: